Bare Act Search Results

Agricultural Income-tax Act, 1957 Chapter 4

Title: Return of Income, Assessment, Etc.

State: Karnataka

Year: 1957

..... ________________________ 1. Substituted by Act 18 of 1999 w.e.f. 1.9.1999 by notification. Text of the notification is at the end of the Act. 2. Inserted by Act 7 of 1997 w.e.f. 1.4.1997. Section 20 - Power to make provisional assessment in advance of regular assessment (1) The1[Assistant Commissioner of Agricultural Income-tax] may, at any time after the receipt of a return made under section 18, proceed to make in a summary manner, a provisional assessment of the tax payable by the assessee, on the basis of his return and the accounts and documents, if any, accompanying it, after giving due effect to (i) the allowance referred to in paragraph (2) of the proviso to clause (c) of section 5, and (ii) any loss carried forward under section 15. (2) A partner of a firm may be provisionally assessed under sub-section (1) in respect of his share in the firm's income, profits and gains, if its return has been received, although the return of the partner himself may not have been received. (3) There shall be no right of appeal against a provisional assessment made under sub-section (1). (4) After a regular assessment has been made under section 19, any amount paid.....

Agricultural Income-tax Act, 1957 Section 26

Title: Assessment in Case of Discontinued Company, Firm or Association or Dissolved Firm

State: Karnataka

Year: 1957

.....thereof, or on the recipient, as the case may be, a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 18 and the provisions of the Act shall, so far as may be, apply accordingly, as if the notice were a notice issued under that sub-section.] (6) Where such an order has not been passed in respect of a company, firm or association hitherto assessed as the business not discontinued or in respect of a firm or 42 association hitherto assessed as not dissolved, such firm or association shall not be deemed to have been dissolved or the business of such company, firm or association shall not be deemed to have been discontinued, for the purpose of this Act. (7) Notwithstanding anything contained in sections 32A, 34, 35, 36, 37 or 55, in cases where before the discontinuance of business or dissolution of the firm or association, hitherto assessed as firm or association or on such company the crop is harvested and disposed of but full payment has not been received for such crop, or the crop is harvested and not disposed of proceedings to assess or reassess the income from such crop or to revise any assessment, or.....

Agricultural Income-tax Act, 1957 Section 30

Title: Assessment After Partition of a Hindu Undivided Family

State: Karnataka

Year: 1957

.....Act in respect of assessment, re-assessments or revisions or within one year from the date of the commencement of the Karnataka Taxation Laws (Amendment) Act, 1994 whichever is later. (5) Where an assessment is to be made under sub-section (4), the Agricultural Income-tax Officer may serve on the person whose agricultural income is to be assessed, a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 18 and the provisions of the Act shall, so far as may be, apply accordingly as if the notice were a notice issued under that sub-section.] _______________________ 1. Substituted by Act 5 of 1993 w.e.f. 9.11.1992. 2. Inserted by Act 23 of 1985 w.e.f. 1.10.1957 and Substituted by Act 19 of 1989 w.e.f. 1.10.1957. 3. Inserted by Act 18 of 1994 w.e.f. 1.10.1957. 4. Inserted by Act 18 of 1994 w.e.f. 1.4.1994.

Punjab Act 5 of 1912 Complete Act

State: Punjab

Year: 1912

.....any area to which the Government tenants (Punjab) Act, 1893, has been applied. "Prescribed" means sanctioned by the 1[State] Government under this Act or under the Act hereby repealed. XVI of 1887. "Improvements" means such improvements as defined in section 4(19) of the 2Punjab Tenancy Act, 1887, as the tenant is permitted to make under the conditions applicable to his tenancy. "Tenant" means any person holding land in a colony as a tenant of 3[Government] and includes the predecessors and successors in interest of a tenant. 4 [Original tenant" means any male to whom a tenancy is first allotted by the Collector, and includes the male transferee of such a tenant and any male nominated by the Collector in accordance with the provisions of section 21 to succeed a female, to whom a tenancy was first allotted. CHAPTER I PRELIMINARY III of 1893 4. This Act, shall, unless the 3[State] Government otherwise directs apply to land to which the provisions of the Government Tenants (Punjab) Act, 1893, have been applied and to any other land to which the 3[State] Government may by notification in the Official Gazette apply it and which at the time of the notification was.....

Income Tax Act, 1961 Chapter XV

Title: Liability in Special Cases

State: Central

Year: 1961

.....of persons or body of individuals (other than a company or a co-operative society or a society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India) in the whole or any part of the income of such association or body are indeterminate or unknown, tax shall be charged on the total income of the association or body at the maximum marginal rate: Provided that, where the total income of any member of such association or body is chargeable to tax at a rate which is higher than the maximum marginal rate, tax shall be charged on the total income of the association or body at such higher rate. (2) Where, in the case of an association of persons or body of individuals as aforesaid [not being a case falling under sub-section (1)], - (i) the total income of any member thereof for the previous year (excluding his share from such association or body) exceeds the maximum amount which is not chargeable to tax in the case of that member under the Finance Act of the relevant year, tax shall be charged on the total income of the association or body at the maximum marginal rate; (ii) any member.....

Income Tax Act, 1961 Section 171

Title: Assessment After Partition of a Hindu Undivided Family

State: Central

Year: 1961

.....finding of partition has been given under this section in respect of Hindu undivided family. (2) Where, at the time of making an assessment under section 143 or section 144, it is claimed by or on behalf of any member of a Hindu family assessed as undivided that a partition, whether total or partial, has taken place among the members of such family, the Assessing Officer shall make an inquiry thereinto after giving notice of the inquiry to all the members of the family. (3) On the completion of the inquiry, the Assessing Officer shall record a finding as to whether there has been a total or partial partition of the joint family property, and if there has been such a partition, the date on which it has taken place. (4) Where a finding of total or partial partition has been recorded by the Assessing Officer under this section, and the partition took place during the previous year, (a) the total income of the joint family in respect of the period up to the date of partition shall be assessed as if no partition had taken place; and (b) each member or group of members shall, in addition to any tax for which he or it may be separately liable and notwithstanding anything.....

Finance (No. 2) Act, 1980 Chapter III

Title: Direct Taxes

State: Central

Year: 1980

.....40 per cent. of the amount by which such aggregate exceeds Rs. 10,000."; (b) in sub-section (4), in clause (i), for the words "musician or actor", the words and brackets "musician, actor or sportsman (including an athlete)" shall be substituted. Section 14 - Omission Of Section 80ff Section 80FF of the Income-tax Act, shall be omitted with effect from the 1st day of April, 1981. Section 15 - Amendment Of Section 80g In section 80G of the Income-tax Act, - (a) for sub-section (4), the following shall be substituted with effect from the 1st day of April, 1981, namely :- "(4) where the aggregate of the sums referred to in sub-clauses (iv), (v), (vi) and (vii) of clause (a) and in clause (b) of sub-section (2) exceeds the smaller of the following amounts, that is to say, - (i) ten per cent. of the gross total income (as reduced by any portion thereof on which income-tax is not payable under any provision of this Act and by any amount in respect of which the assessee is entitled to a deduction under any other provision of this Chapter), and (ii) five hundred thousand rupees, then, the amount by which such aggregate exceeds such smaller amount shall be.....

All India Services Act, 1951 Complete Act

State: Central

Year: 1951

.....Service, and (3) the Indian Medical and Health Service. The present Bill seeks to create the aforesaid services by amending the All India Services Act, 1951. Under section 3of the Act, the Central Government would be empowered to make rules for the regulation of recruitment, and conditions of service of persons appointed, to these services. - S.O.R. -Gaz. of Ind., 19-11-1962, Pt. II, S. 2, Ext., p. 1012. Act 23 of 1975.- In service matters occasions arise when it becomes an inescapable necessity to amend or make rules with retrospective effect. An instance in point is the implementation of the decisions of the Government on the recommendations of the Third Central Pay Commission. 2.Section 3of the All India Services Act, 1951 which empowers the Central Government to make rules for the regulation of recruitment and the conditions of service of persons appointed to an All India Service does not in terms permit the making of the rules with retrospective effect. In view of the opinion tendered by the Attorney-General in 1969 in connection with a po,int raised by the Public Accounts Committee regarding an exemption notification issued with retrospective effect under the Central.....

Excise (Malt Liquors) Act, 1890 Complete Act

State: Central

Year: 1890

.....ACT, 1890 STATEMENT OF OBJECTS AND REASONS "Hitherto, except in the Madras Presidency, no excise duty per gallon has been levied on beer manufactured in British India. The manufacture of beer in India in large quantities and according to what may be called European methods is of recent origin, and consequently the existing excise law in many provinces makes no provision for the levy of such duty. The quantity manufactured for sale to the public has not hitherto been large enough to render it expedient to resort to legislation to impose an excise duty. But the industry is a growing one, and it is considered that the time has now come when an excise duty should be generally imposed. The Bombay and Madras Excise Acts give power for the levy of such a duty. The present Bill gives similar powers for the areas to which the Bengal Act, No. VII (B.C.) of 1878, and the Northern India Excise Act, No. XXII of 1881 extend. The rate of duty imposed by the Bill is that leviable under the Tariff Act, power being reserved to reduce the rate to any lower amount."-Gazette of India, 1890, Part V, page 72. The Act 1[* * *] to apply to Malt Liquor certain provisions of the Sea Customs Act,.....

High Court Judges (Salaries and Conditions of Service) Act, 1954 Complete Act

State: Central

Year: 1954

.....a Judge, and includes any gratuity or other sum or sums so payable by way of death or retirement benefits.] (h) "service for pension" includes - (i) actual service; 10 [(ii) the amount actually taken of each period of a leave on full allowances at a rate equal to the monthly rate of salary;] (iii) joining time on return from leave out of India; (1) "prescribed" means prescribed by rules made under this Act. (2) In the calculation of service for the purposes of this Act previous service for any period or period as acting Judge or additional Judge or as a Judge of a former Indian High Court shall be reckoned as service as a Judge but, save as otherwise expressly provided, previous service as an acting Chief Justice shall not be reckoned as service as Chief Justice. (3) Any period of leave taken by a Judge before the commencement of this Act under the rules then applicable to him as an acting Judge, additional Judge or a Judge shall, for 'the purposes of this Act, be treated as if it were leave taken by him under this Act. (4) Any period of leave taken by a Judge while serving as a Judge of a former Indian High Court before his appointment to a High Court shall, for the purposes of.....